As a non-resident landlord, I now have to use an accountant or file my tax return using commercial software. I just bought a computer to be able to do this; would I be allowed to claim some expenses for the use of the internet connection and of the computer? 

Arthur Weller replies: 

See HMRC’s Property Income Manual at PIM1095, which indicates that under the cash basis, it can be possible to claim for capital expenditure (e.g., the purchase of a computer). The 'wholly and exclusively' rule applies to property income, as it does to other business areas. But see HMRC’s Business Income Manual at BIM47820, which states: ‘Where private use is not significant, the full cost of telephone and broadband service can be claimed as a business expense’.